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They are also asked for the first and last digit of their security PIN, but are told the number did not match and are asked for their third and fifth digits.

They are made to wait for an 'adviser' with a British accent who asks further questions including their name, date of birth, postcode and card number.

Company director Mark Winterton was alerted to the scam after three letters arrived at his office, a plant hire firm in Somerset, addressed to three different directors.

Mr Winterton told Money Mail: 'Apart from the lack of bank account details, it looks like a Lloyds Bank letter and is very convincing.'

A spokesman for Lloyds says the letter is a fake: 'If customers ever receive a letter that causes them to have suspicions, we would always advise calling the customer services number on the back of their bank card.'